JCIT v. Dinesh Kumar Gupta

2 SOT 126Income Tax Appellate Tribunal2005#23434 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2015.

Judgments citing JCIT v. Dinesh Kumar Gupta

Anirudh K. Desai, Mumbai vs. DCIT 19(2), Mumbai

In the result, all the three appeals filed by the assessee are hereby allowed

ITA 8005/MUM/2011[2008-09]Status: DisposedITAT Mumbai30 Oct 2015AY 2008-09

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Bhupendra Shah, A.RFor Respondent: Shri Rajneesh K. Arvind, CIT (D.R.)

…007 which refers to various parameters and discussed the assessee conduct of not borrowing any funds for the business purposes which is one of the criterion of the Circular which was relied upon by the CIT (A) in the case of JCIT vs. Dinesh Kumar Gupta [2005] 2 SOT 126 (Del). It is a settled issue that the matters of this kind are mixed question of law and fact and the issue has to be decided based on the facts of each case. None of the lower authorities has gone into the relevant facts relating to the impugned issue involving many years and therefore we cannot give finding on the applicability of the rule of con…

Anirudh K Desai, Mumbai vs. DCIT 19(2), Mumbai

In the result, all the three appeals filed by the assessee are hereby allowed

ITA 5023/MUM/2011[2005-06]Status: DisposedITAT Mumbai30 Oct 2015AY 2005-06

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Bhupendra Shah, A.RFor Respondent: Shri Rajneesh K. Arvind, CIT (D.R.)

…007 which refers to various parameters and discussed the assessee conduct of not borrowing any funds for the business purposes which is one of the criterion of the Circular which was relied upon by the CIT (A) in the case of JCIT vs. Dinesh Kumar Gupta [2005] 2 SOT 126 (Del). It is a settled issue that the matters of this kind are mixed question of law and fact and the issue has to be decided based on the facts of each case. None of the lower authorities has gone into the relevant facts relating to the impugned issue involving many years and therefore we cannot give finding on the applicability of the rule of con…

Anirudh K Desai, Mumbai vs. DCIT 19(2), Mumbai

In the result, all the three appeals filed by the assessee are hereby allowed

ITA 5022/MUM/2011[2007-08]Status: DisposedITAT Mumbai30 Oct 2015AY 2007-08

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Bhupendra Shah, A.RFor Respondent: Shri Rajneesh K. Arvind, CIT (D.R.)

…007 which refers to various parameters and discussed the assessee conduct of not borrowing any funds for the business purposes which is one of the criterion of the Circular which was relied upon by the CIT (A) in the case of JCIT vs. Dinesh Kumar Gupta [2005] 2 SOT 126 (Del). It is a settled issue that the matters of this kind are mixed question of law and fact and the issue has to be decided based on the facts of each case. None of the lower authorities has gone into the relevant facts relating to the impugned issue involving many years and therefore we cannot give finding on the applicability of the rule of con…

JCIT v. Dinesh Kumar Gupta (2 SOT 126) — Cited in 3 Judgments | BharatTax